SKONSULT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SKONSULT
Largest movements
- Tangible fixed assets +€41,123
up €41,123 (+337%), from €12,202 to €53,324
of which Other tangible fixed assets: +€34,332
- Receivables within one year +€37,568
up €37,568 (+62.1%), from €60,505 to €98,073
of which Other amounts receivable: +€29,279
- Cash -€11,397
down €11,397 (-18.4%), from €62,103 to €50,706
mainly Investment in fixed assets (net) (-€46,147) and Receivables within one year (-€37,568)
- Debts after one year +€50,000
new in 2024: €50,000
- Reserves +€12,500
up €12,500 (+31.3%), from €39,967 to €52,467
of which Distributable reserves: +€12,500
- Other debts +€7,143
up €7,143, from €0 to €7,143
- Tax, wage and social debts -€4,716
down €4,716 (-17.3%), from €27,245 to €22,529
of which Taxes: -€4,691
- Gross operating margin -€18,620
down €18,620 (-27.8%), from €66,862 to €48,242
- Taxes -€4,121
down €4,121 (-37.0%), from €11,141 to €7,021
- Depreciation +€2,496
up €2,496 (+98.8%), from €2,528 to €5,024
- Financial income +€967
up €967 (+109%), from €884 to €1,852
- Other operating charges -€701
down €701 (-39.8%), from €1,762 to €1,061
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,996 | €203,166 | +€67,170 | +49.4% |
| Fixed assets | 21/28 | €12,202 | €53,324 | +€41,123 | +337% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €12,202 | €53,324 | +€41,123 | +337% |
| Land and buildings | 22 | €1,274 | €0 | -€1,274 | -100% |
| Plant, machinery and equipment | 23 | €2,846 | €3,409 | +€563 | +19.8% |
| Furniture and vehicles | 24 | €1,882 | €9,384 | +€7,502 | +398% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €6,199 | €40,531 | +€34,332 | +554% |
| Current assets | 29/58 | €123,794 | €149,842 | +€26,048 | +21.0% |
| Amounts receivable within one year | 40/41 | €60,505 | €98,073 | +€37,568 | +62.1% |
| Trade receivables | 40 | €32,042 | €40,331 | +€8,289 | +25.9% |
| Other amounts receivable | 41 | €28,463 | €57,742 | +€29,279 | +103% |
| Cash at bank and in hand | 54/58 | €62,103 | €50,706 | -€11,397 | -18.4% |
| Deferred charges and accrued income | 490/1 | €1,186 | €1,063 | -€123 | -10.4% |
| Total equity and liabilities | 10/49 | €135,996 | €203,166 | +€67,170 | +49.4% |
| Equity | 10/15 | €82,415 | €95,673 | +€13,257 | +16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,967 | €52,467 | +€12,500 | +31.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €39,967 | €52,467 | +€12,500 | +31.3% |
| Profit (loss) carried forward | 14 | €23,848 | €24,605 | +€757 | +3.2% |
| Amounts payable | 17/49 | €53,580 | €107,493 | +€53,913 | +101% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Financial debts | 170/4 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €53,537 | €57,449 | +€3,912 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €26,292 | €27,777 | +€1,484 | +5.6% |
| Suppliers | 440/4 | €26,292 | €27,777 | +€1,484 | +5.6% |
| Taxes, remuneration and social security | 45 | €27,245 | €22,529 | -€4,716 | -17.3% |
| Taxes | 450/3 | €21,754 | €17,063 | -€4,691 | -21.6% |
| Remuneration and social security | 454/9 | €5,491 | €5,466 | -€25 | -0.5% |
| Other amounts payable | 47/48 | €0 | €7,143 | +€7,143 | |
| Accrued charges and deferred income | 492/3 | €43 | €45 | +€2 | +3.6% |
| Remuneration, social security and pensions | 62 | €15,436 | €15,383 | -€53 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,528 | €5,024 | +€2,496 | +98.8% |
| Other operating charges | 640/8 | €1,762 | €1,061 | -€701 | -39.8% |
| Gross operating margin | 9900 | €66,862 | €48,242 | -€18,620 | -27.8% |
| Operating profit (loss) | 9901 | €47,137 | €26,774 | -€20,363 | -43.2% |
| Financial income | 75/76B | €884 | €1,852 | +€967 | +109% |
| Recurring financial income | 75 | €884 | €1,852 | +€967 | +109% |
| Financial charges | 65/66B | €1,350 | €1,204 | -€146 | -10.8% |
| Recurring financial charges | 65 | €1,350 | €1,204 | -€146 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €46,671 | €27,421 | -€19,250 | -41.2% |
| Income taxes | 67/77 | €11,141 | €7,021 | -€4,121 | -37.0% |
| Profit (loss) for the period | 9904 | €35,530 | €20,400 | -€15,130 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,530 | €20,400 | -€15,130 | -42.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.